[sandy]

During year2, the company centralized authority for changes in accounting software programs by placing sole responsibility for such changes with the programmer who makes the changes, replacing a system in which an individual other than the programmer reviews such changes.

A. Decrease control risk

B. Decrease detection risk

C. Decrease inherent risk

D. Increase Control risk

E. Increase detection risk

F. Increase inherent risk

G. No Impact on audit risk

Thanks